On this page we briefly explain what devolution is. We also explain which tax powers are devolved in each of Scotland, Wales and Northern Ireland.

Not everyone is required to follow the new Making Tax Digital for income tax rules, even if their gross income exceeds one of the Making Tax Digital thresholds. There are various exemptions and deferrals that apply, and we explain these below. 

If you are self-employed or a partner in a partnership, then you must keep adequate records of your business income and expenses in order to prepare an accurate accounts for your annual tax return. This page explains what business records are and how long you need to keep them.If you must follow ...

Are you self-employed or a landlord and know you need to use Making Tax Digital for income tax, but are not sure about signing up? Here are five things we think you should know about the sign-up process!

If you have a simple tax query, start by checking GOV.UK, the UK government's official website, as well as our own guidance.

Here we set out other sources of help with the tax system and related systems,  such as welfare benefits and legal advice.